Company No: 06053715 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Tracey Green

SECRETARY

Matthew Green

REGISTERED OFFICE	Suite 5 Paddock Wood Business Centre 1-7
	1-7 Commercial Road
	Paddock Wood
	TN12 6EN
	United Kingdom

COMPANY NUMBER

06053715 (England and Wales)

ACCOUNTANT	Synergee
	Pluto House
	6 Vale Avenue
	Tunbridge Wells
	TN1 1DJ

	Note	31.03.2025		31.03.2024
		£		£
Fixed assets
Tangible assets	3	14,243		21,340
		14,243		21,340
Current assets
Stocks	4	214,768		4,167
Debtors	5	546,141		52,085
Cash at bank and in hand	6	368,277		658,936
		1,129,186		715,188
Creditors: amounts falling due within one year	7	( 762,016)		( 378,691)
Net current assets		367,170		336,497
Total assets less current liabilities		381,413		357,837
Creditors: amounts falling due after more than one year	8	( 1,769)		( 12,231)
Net assets		379,644		345,606
Capital and reserves
Called-up share capital	10	100		100
Profit and loss account		379,544		345,506
Total shareholders' funds		379,644		345,606

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Enaflo Interiors Limited (registered number: 06053715) were approved and authorised for issue by the Director on 28 August 2025. They were signed on its behalf by:

Tracey Green Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Enaflo Interiors Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Suite 5 Paddock Wood Business Centre 1-7, 1-7 Commercial Road, Paddock Wood, TN12 6EN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised to the extent it is probable that economic benefit will flow to the company, and that it can be reliably measured. Turnover is measured at the fair value of consideration received or receivable, net of discounts, rebates, VAT and other sales taxes.

Turnover from the provision of services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when the following conditions are satisfied:

- the amount of turnover can be measured reliably;
- it is probable that consideration due will be received;
- the stage of completion of the contract at the reporting date can be measured reliably, and
- the costs incurred, or to be incurred, can be measured reliably.

Turnover recognised but not billed at the reporting date is treated as amounts recoverable on contracts due within one year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	25 % reducing balance
	3 years straight line

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	31.03.2025		31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	9		9

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	54,052		54,052
Additions	9,635		9,635
Disposals	( 11,660)		( 11,660)
At 31 March 2025	52,027		52,027
Accumulated depreciation
At 01 April 2024	32,712		32,712
Charge for the financial year	7,591		7,591
Disposals	( 2,519)		( 2,519)
At 31 March 2025	37,784		37,784
Net book value
At 31 March 2025	14,243		14,243
At 31 March 2024	21,340		21,340

4. Stocks

	31.03.2025		31.03.2024
	£		£
Stocks	214,768		4,167

5. Debtors

	31.03.2025		31.03.2024
	£		£
Trade debtors	462,608		39,570
Other debtors	83,533		12,515
	546,141		52,085

6. Cash and cash equivalents

	31.03.2025		31.03.2024
	£		£
Cash at bank and in hand	368,277		158,936
Short-term deposits	0		500,000
	368,277		658,936

7. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Trade creditors	373,103		60,450
Taxation and social security	357,820		229,816
Other creditors	31,093		88,425
	762,016		378,691

8. Creditors: amounts falling due after more than one year

	31.03.2025		31.03.2024
	£		£
Bank loans	1,769		12,231

There are no amounts included above in respect of which any security has been given by the small entity.

9. Deferred tax

	31.03.2025		31.03.2024
	£		£
At the beginning of financial year	( 5,335)		( 2,393)
Credited/(charged) to the Statement of Income and Retained Earnings	1,774		( 2,942)
At the end of financial year	( 3,561)		( 5,335)

10. Called-up share capital

	31.03.2025		31.03.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

11. Related party transactions

Transactions with the entity's director

As at 31 March 2025, the director owed £15,921 (2024: £nil) to the company. In the year then ended, £15,921 was advanced, £nil has been repaid, £nil has been written off, and £nil has been waived.

Amounts advanced to directors are unsecured and repayable on demand. Interest is charged at HMRC official rates.